Please note that all U.S. citizens or resident aliens must report and pay federal tax on their worldwide income, even if they live abroad. For your convenience, attached is an electronic copy of the Publication 4732 and it is also available on the internet at http://www.irs.gov Persons with specific questions on Federal taxes may write to the U.S. Internal Revenue Service Office. 11601 Roosevelt Blvd., Drop Point 820 SW, Philadelphia, PA 19154 for assistance.